Commonwealth Consolidated Acts

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HIGHER EDUCATION SUPPORT ACT 2003 - SECT 190.1

When tax file numbers are issued etc.

             (1)  The * Commissioner may give to a higher education provider written notice of the * tax file number of a student who is enrolled in a * course of study with the provider if the Commissioner:

                     (a)  issues the tax file number to the student; or

                     (b)  refuses to issue a tax file number to the student on the ground that the student already has a tax file number.

             (2)  The * Commissioner may give to * Open Universities Australia written notice of the * tax file number of a student to whom Open Universities Australia provides access to a unit of study if the Commissioner:

                     (a)  issues the tax file number to the student; or

                     (b)  refuses to issue a tax file number to the student on the ground that the student already has a tax file number.



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